facts before the court. Thanthi
Trust carried on newspaper business which was held
under trust. The charitable object of the trust was
the imparting ... incidental to the objects of the trust, cannot and
does not mean proceeds of activities incidental to
the main object, incidental objects or income derived
canceling registration of the Trust from inception.
He referred to the objects of the Trust contained in Trust deed which were
all in the nature ... conducted in accordance with the objects of the Trust and therefore, the
Trust had lost the status of a charitable organization. Its activities were
being
trust or institution are not
genuine or not being carried out in accordance with the
objects of trust with reference to the definition of Charitable ... trust or institution are not genuine or not being carried
out in accordance with the objects of trust with
reference to the definition of Charitable
Trust, to
transfer the assests and liabilities of this
Trust to any other Charitable Trust or
institution conducted by such Trust which in
the opinion ... whose objects were "similar to the
objects" of the trust and of "carrying out the
objects and purposes of such trust either
facts after analysing the objects of
the Trust that the respondent Trust is a
public religious trust and its objects are
solely religious in nature ... trust
deed, it cannot be said the trust is only religious
trust. Thus, finding arrived at by the CIT that the
objects of the trust
divest the
trust of its altruist character.
41. Therefore, the objects of the
trust exhibit the dual tenor of
religious and charitable purposes
and activities ... religious and
charitable trust subject to
provisions of Section 13 . The
activities of the trust under such
objects would therefore be entitled
to exemption accordingly
petitioner that petitioner no. 1 Trust
was setup and registered in the year 1976. The petitioner -
Trust acquired the land bearing Survey No. 76 paiki ... said hospital and that the petitioner Trust continues to
fulfill its charitable objects. It is the case of the petitioner that
the land and buildings
Gaushala Trust (supra) is required to be
referred to. In the case before the Division Bench,
the assessee Trust Sabarmati Ashram Gaushala
Trust was engaged ... entitled to claim that its object is charitable
purpose. In such a case, the object of general
public utility will be only a mask
Gaushala Trust (supra) is required to be
referred to. In the case before the Division Bench,
the assessee Trust Sabarmati Ashram Gaushala
Trust was engaged ... entitled to claim that its object is charitable
purpose. In such a case, the object of general
public utility will be only a mask
other object of general
public utility by virtue to proviso, would be
excluded from the definition of charitable trust.
However, for the application ... entitled to claim that its object is charitable
purpose. In such a case, the object of general
public utility will be only a mask
